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2009 (12) TMI 898 - HC - VAT and Sales TaxAssessment orders, reassessment orders and notices under section 21(2) of the U.P. Trade Tax Act, 1948 on the transactions of job-work and goods-returned treated as sales under section 6A of the Central Sales Tax Act, 1956 challenged Held that:- In all the cases, in which transactions of job-work and goods-returned are involved, the assessment orders only to the extent that the tax was imposed on such transactions for want of form F of the Central sales tax are set aside. The petitioners will appear and submit before the assessing authority a certified copy of this judgment in six weeks to complete the assessment proceedings with regard to such transactions only, on its own merits, after examining the transactions between the parties, and keeping in mind that the assessee is not in a position to obtain form F for no fault of his; and In the cases where the assessee has been subjected to reassessment proceedings in which the transactions of job-work and goods-returned are involved, the reassessment orders only to the extent that the tax was imposed on such transaction/s for want of form F of the Central sales tax are set aside. The assessee will appear before the reassessing authority and submit a certified copy of this judgment in six weeks, to complete the reassessment proceedings in respect of such transactions only, on its own merits after examining the transactions between the parties, keeping in mind the findings recorded earlier on such transactions, and also that the assessee is not in a position to obtain form F, for no fault of his.
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